(A) The amount of taxes to be paid to the city by any person engaged in or carrying on any profession, trade, calling, occupation or business designated by this subchapter shall be in such amounts as may be established by City Council resolution.
(B) Such taxes shall be paid by every person engaged in, carrying on or maintaining any such profession, trade, occupation, calling or business in the city.
(1) Advertising. Every person engaged in the business of constructing, erecting, installing, maintaining or operating outdoor advertising, advertising structures, billboards or similar devices, shall pay an annual tax, plus an annual tax for each additional advertising structure, billboard, advertising sign, painted sign or a structure, signboard or other similar device; provided, that the provisions of this subdivision shall not be deemed to apply to signs affixed to the property on which a taxed business is being operated, which signs refer only to such business, nor to "for sale" or "for rent" signs on real estate, nor to benches placed pursuant to the provisions of § 96.004 of this code.
(2) Bankrupt, fire damaged, and the like, sales. Every person engaged in the business of owning, opening, establishing, managing, operating, maintaining or having charge of any temporary location or place of business of any kind for the selling of any insolvent, bankrupt, fire damaged or other similar goods, wares or merchandise, and every itinerant or transient merchant having a temporary place of business but not having any continuous or permanent place of business in the city who sells or offers for sale any insolvent, bankrupt, fire damaged or other goods, wares or merchandise, shall pay a tax.
(3) Bowling alleys. For conducting, managing or carrying on any public bowling court or building, the tax shall be as set by City Council resolution per annum for each alley.
(4) Contractors.
(a) Generally. Every person not having an established place of business in the city and conducting, carrying on or engaging in the business of contractor shall pay an annual tax. Such certificates shall be valid for one year from the date of issuance.
(b) Subcontractors. Every person not having an established place of business in the city and conducting, carrying on or engaging in the business of a subcontractor shall pay an annual tax. Such certificate shall be valid for one year from the date of issuance.
(5) Delivery services. Every person, not having an established place of business in the city, carrying on the business of operating any wheeled vehicle for the sale or soliciting of orders for the sale or delivery of any goods, wares or merchandise of any nature, kind or description, including services to businesses or professional firms in the city or for the purpose of carrying on a bakery route, vegetable route, ice route, water route (distilled, spring, mineral, aerated), dairy route, fuel oil route, laundry route, dry cleaning route or other routes of a like or similar nature shall pay an annual tax for each wheeled vehicle.
(6) Drive-in theaters. Every person conducting the business of a drive-in theater shall pay an annual tax.
(7) Entertainment; application fee. Every person engaged in any of the businesses described below shall pay, in addition to the annual fee, an application fee as set by City Council resolution for the activities as set forth:
(a) Burlesque (as defined in the zoning code), or any entertainment involving any dancing by performers.
(b) All other amusement or entertainment (as defined in the zoning code), in connection with a commercial enterprise.
(c) All other amusement or entertainment (as defined in the zoning code), not in connection with a commercial enterprise.
(8) Golf courses, driving ranges, archery ranges, and the like. For operating a golf course, miniature golf course, bicycle course, golf practice driving course or archery range, the annual tax shall be as set by City Council resolution.
(9) Hotels, motels, apartments, and the like. Every person carrying on the business of operating a motel, hotel, apartment and rooming house, auto court or motor court shall pay an annual tax as set by City Council resolution.
(10) Manufacturing.
(a) For carrying on a business consisting mainly of manufacturing, packing, processing, canning or fabricating any goods, wares, merchandise or produce, including the production of oil, natural gas and other hydrocarbons, the annual tax shall be as set by City Council resolution.
(b) Every person not having an established place of business in the city and carrying on a business consisting of selling at retail or wholesale any goods, wares, merchandise or commodities or for conducting, maintaining or carrying on any business not otherwise specifically taxed by this subchapter shall pay an annual tax. Such certificate shall be valid for one year from the date of issuance.
(11) Mobile home parks or courts. Every person engaged in the business of managing or operating a mobile home park or court shall pay an annual tax as set by City Council resolution.
(12) Photographers, solicitors, book agents, and the like. Every person not having an established place of business in the city and engaged in the business of solicitor, photographer, book agent or similar business shall pay an annual tax or daily tax, as set by City Council resolution.
(13) Professional or semiprofessional businesses.
(a) For every person, having an established place of business in the city, and managing, carrying on or engaging in any professional or semiprofessional business or occupation not otherwise specifically taxed by this subchapter, the tax shall be as set by City Council resolution.
(b) Every person, not having an established place of business in the city, and managing, carrying on or engaging in any professional or semiprofessional business or occupation not otherwise specifically taxed by this subchapter, shall pay an annual tax. Such certificate shall be valid for one year from the date of issuance.
(14) Retail and wholesale selling, and the like.
(a) For every person, having an established place of business consisting of selling at retail or wholesale any goods, wares, merchandise or commodities or for conducting, maintaining or carrying on any business not otherwise specifically taxed by this subchapter, the annual tax shall be as set by City Council resolution.
(b) Every person, not having an established place of business in the city, and carrying on a business consisting of selling at retail or wholesale any goods, wares, merchandise or commodities or for conducting, maintaining or carrying on any business not otherwise specifically taxed by this subchapter, shall pay an annual tax. Such certificate shall be valid for one year from the date of issuance.
(15) Riding academies, livery stables, and the like. For a riding academy where instructions in horseback riding are given or where horses or other animals are maintained for hire, and for a feed and livery stable, the tax shall be as set by City Council resolution.
(16) Skating rinks, and the like. For conducting, managing or carrying on any ice or roller skating rink, enclosure or park, the tax shall be as set by City Council resolution.
(17) Swap meets.
(a) Definitions. For the purpose of this subdivision, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
SWAP MEET. Any event at which the place or location at which the event is held has been advertised by any means whatsoever as a place or location to which members of the public, during a specified period of time, may bring identifiable, tangible property and exhibit the same for sale or exchange; and a fee is charged, either in the form of a charge for general admission to the place or location where the event is held or a charge for the privilege of exhibiting identifiable, tangible property at such event.
SWAP MEET EXHIBITOR. Any person exhibiting, displaying, selling, exchanging, offering for sale or exchanging any property at a swap meet.
SWAP MEET OPERATOR. Any person conducting or operating the business of a swap meet on any premises in the city, excluding, however, swap meet exhibitors.
(b) Every person engaged in the business of swap meet operator shall pay a tax as set by City Council resolution.
(c) 1. For the privilege of participating in a swap meet, each swap meet exhibitor shall pay a tax as set by City Council resolution per swap meet stall. Where two or more swap meet exhibitors share a single stall, each such exhibitor shall pay a separate daily stall tax. Such tax shall constitute a debt owed by the swap meet exhibitor to the city and shall be extinguished only by payment to the swap meet operator. The swap meet exhibitor shall pay the tax to the swap meet operator at the time and on each day the swap meet exhibitor participates in the swap meet. Any unpaid tax shall be paid upon the termination of the swap meet exhibitor's participation in the specific swap meet. Each swap meet operator shall collect the tax imposed by the provisions of this subdivision to the same extent and at the same time as any other fees are collected from every swap meet exhibitor. The amount of the tax shall be separately stated from any other moneys collected by the swap meet operator. The operator shall not advertise or state in any manner that the tax, or any part thereof, will be assumed or absorbed by the operator or that the tax will not be added to any other charges, or that any part of the tax will be refunded except in a manner provided in this code.
2. Every swap meet operator liable for the collection and payment to the city of any tax imposed by the provisions of this subdivision shall keep and preserve for not less than three years all records necessary to determine the amount of such tax. The operator shall make such records available for inspection on demand by the Tax Collector so long as such request is made during normal business hours.
3. On or before the 10th day of the month following the close of the calendar month, or 10 days following the close of any other reporting period which may be established by the Tax Collector, each operator shall file a return with the Tax Collector, showing the total amount of the tax collected under this subdivision and such other information as may be required by the Tax Collector. At the time the return is filed, the operator shall remit the full amount of the tax collected to the Tax Collector. The Tax Collector may establish such other reporting periods as he deems necessary or expedient to assure the collection of the tax. Returns and payments shall be due immediately upon cessation of business by the swap meet operator for any reason.
4. Every operator shall hold all taxes collected under this subdivision in trust for the account of the city until payment thereof is made to the Tax Collector. Any operator who fails to remit the tax within the time required shall pay a penalty to the city in the amount of 10% of the amount of the tax. In addition to any penalties imposed, an operator who fails to remit any tax imposed by the provisions of this subdivision shall pay interest at the rate of one and one-half percent per month on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent. If any operator shall fail or refuse to collect the tax or to make within the prescribed time any report or remittance of the tax, or any portion thereof, the Tax Collector shall estimate the amount of tax due and assess against such operator the tax, interest and penalties provided for in this subdivision. The Tax Collector shall give a notice in writing of the amount so assessed by serving such notice personally or by depositing it in the United States mail, postage prepaid and addressed to the swap meet operator at his last known place of business. Any swap meet operator who feels aggrieved by any action of the Tax Collector under this subdivision may appeal such action to the City Council, whose decision shall be final.
(18) Theaters. For conducting, managing or carrying on a motion picture theater, or any other type of theater, the annual tax shall be as set by City Council resolution.
(19) Trained animal shows. For conducting, managing or carrying on a trained animal show, to which an admission fee is charged or collection taken, the tax shall be as set by City Council resolution.
(20) Traveling shows, lectures, and the like. For conducting, managing or carrying on any lecture or traveling theatrical performance such as comedy, spoken drama, opera or concerts, the tax shall be as set by City Council resolution.
(21) U-drive-it vehicle rentals. For the business of renting out motor vehicles for transportation of persons or property on a U-drive basis, the annual tax shall be as set by City Council resolution per year per vehicle used in the conduct of such business.
(22) Vending machines.
(a) Pursuant to the provisions of Cal. Bus. and Prof. Code § 16002.5, every person engaged in the business of renting, leasing or operating coin-operated vending machines shall pay an annual tax for such business based upon the entire gross receipts which are directly attributable to the business activities conducted within the city. Such tax shall be as set by City Council resolution.
(b) Every person subject to the tax imposed by this subdivision shall report to the city the gross receipts from such machines, in order to enable the city to establish the proper amount of the tax. The city may demand an audit of any such person and require such person to submit a copy of the state sales and use tax returns filed relative to such machines.
('64 Code, §§ 13-42 through 13-77) (Ord. 50, passed - - ; Ord. 118, passed - - ; Ord. 149, passed - - ; Am. Ord. 245, passed 5-28-64; Am. Ord. 304, passed 11-10-66; Ord. 333, passed 5-23-68; Ord. 397, passed 3-22-71; Ord. 405, passed 7-8-71; Ord. 420, passed 5-11-72; Ord. 433, passed 3-8-73; Am. Ord. 497, passed 5-13-75; Ord. 522, passed 5-26-77; Ord. 545, passed 6-22-78; Am. Ord. 791, passed 5-9-91; Ord. 793, passed 5-23-91; Ord. 822, passed 3-11-93; Am. Ord. 855, passed 7-13-95)
Cross-reference:
Business regulations generally, see Title XI